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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Working time: time work; absences - holidays and other absences

Relevant legislation

The legislation that applies to this page is as follows:

For pay reference periods commencing

* on or after 6 April 2015; National Minimum Wage Regulations 2015, regulation 35(1)
* before 6 April 2015; National Minimum Wage Regulations 1999, regulation 15(5)


For a worker performing time work, the time when a worker is absent from work and not working, such as a period of holiday, sickness absence or absence due to industrial action (NMWM08330), is not counted as working time. It does not matter whether such absences are paid or not (see also NMWM09080).